Appeal No. AP-93-315

August 22, 2002

22 August 2002

Appeal No. AP-93-315

This is an appeal under section 81.19 of the Excise Tax Act from a decision of the Minister of National Revenue dated December 18, 1992. The appellant submitted that it purchased finished goods from a related company, Sofab (1984) Ltée, and that these goods were subsequently resold to its customers. The appellant submitted that the remittance of the federal sales tax was made in error and that it is, consequently, entitled to a refund pursuant to section 68 of the Excise Tax Act. On the other hand, it was the respondent's position that the appellant had breached the requirements of section 98 of the Excise Tax Act by failing to retain its books and records. The respondent argued that the appeal should be dismissed, as the appellant did not meet its burden of proof.

HELD:

The appeal is dismissed. The Tribunal is of the view that there is insufficient documentary evidence to support the appellant's claim and that, therefore, it has not satisfied its burden of proof in the matter at hand.

This document is available on the CITT web site at the following address:

http://www.citt-tcce.gc.ca/appeals/Decision/ap93315e/ap93315e.htm


Topic(s): 
Post Entry / Appeals (Recourse & CITT)
Information Source: 
Canadian International Trade Tribunal (CITT)
Document Type: 
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